أثر استخدام البيانات الضخمة في جودة التدقيق الخارجي : الدور الوسيط لذكاء الأعمال

العناوين الأخرى

The impact of the use of big data on the quality of external auditing : the mediating role of business intelligence

مقدم أطروحة جامعية

العفيف، حسن كمال حسن

مشرف أطروحة جامعية

زريقات، عمر محمد

الجامعة

جامعة جرش

الكلية

كلية الاقتصاد و العلوم الإدارية

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2022

الملخص الإنجليزي

This study aimed to identify the role of business intelligence in improving the impact of using big data on the quality of external auditing from the point of view of Jordanian chartered accountants, to achieve the objective of the study, a descriptive and analytical approach was followed, and the primary data was collected through a questionnaire that was designed and distributed to the members of the study sample consisting of auditors, chartered accountants and audit experts working for auditing offices and companies operating in the Jordanian capital, Amman, whose number is (213) individuals from (477).

The researcher distributed (213) questionnaires to the study sample members electronically, and retrieved (184) questionnaires, from which (7) questionnaires were excluded; because the answer to all of its paragraphs is not complete, the researcher has (177) a valid questionnaire for analysis.

For the purpose of data analysis, descriptive statistical methods of means and standard deviations were used, also simple, multiple and stepwise linear regression analysis and path analysis were used to test the hypotheses of the study.

The study concluded that there is a statistically significant impact of big data on both the quality of external audit and business intelligence, and the presence of a statistically significant effect of business intelligence on the quality of external audit, in addition to the presence of an indirect effect of big data on the quality of external audit through business intelligence.

The study recommended the use of advanced mechanisms by audit companies and offices to help them obtain large amounts of big data, specialized techniques to process them, and rely on different sources to obtain large data.

التخصصات الرئيسية

العلوم المالية و المحاسبية

عدد الصفحات

118

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-1453243